23 Va. Admin. Code § 10-210-386
The tax does not apply to compensation paid by a railway common carrier to a customer for tangible personal property lost or damaged while in the carrier's possession. If a railway common carrier sells damaged or unclaimed property, it must register as a dealer and collect and pay the tax.
§§ 58.1-203 and 58.1-609.3(3) of the Code of Virginia.
Derived from VR630-10-24.4 § 8, eff. February 1, 1987.